Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate tax alert

California updates federal tax conformity to January 1, 2015

On September 30, 2015, Governor Jerry Brown signed into law Assembly Bill 154 (A.B. 154), which includes the following modifications to California law:

  • Advances California’s federal tax conformity to the Internal Revenue Code (IRC) as of January 1, 2015
  • Resolves ambiguities surrounding the validity of Senate Bill 401 (S.B. 401)
  • Provides additional exceptions to the 20 percent large corporate understatement penalty
  • Conforms to federal net operating loss carryback procedure allowing an extension of the time to pay tax
  • Conforms to federal limits on compensation deductions for covered health insurance providers
  • Conforms to federal denial of deduction for annual fee on branded prescription pharmaceutical manufacturers and importers
  • Conforms to various other changes made to the IRC between 2009 and 2015

This tax alert summarizes these law changes, which are effective immediately and operative for taxable years beginning on or after January 1, 2015.

2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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Partner | Deloitte & Touche LLP


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